Ivor Callely
Question:57 Mr. Callely asked the Minister for Finance the number of child care services, in particular creches and playschools, registered for the purposes of tax, PAYE and PRSI. [22306/96]
Written Answers. - Child Care Services.
I am informed by the Revenue Commissioners that there are some 499 cases representing playschools, kindergarten and Montessori schools currently registered for PAYE and PRSI purposes. This does not, however, include creches which are classified elsewhere with other miscellaneous personal services and which cannot therefore be separately identified without carrying out an individual examination of all the tax returns for such cases. Such an examination could be carried out only at a disproportionate cost.